Factors affecting earning response coefficient at LQ-45 company in Indonesia stock exchange

Indrayati, Indrayati, Rahmat, Basuki and Slamet, Slamet ORCID: https://orcid.org/0000-0001-5583-5425 (2020) Factors affecting earning response coefficient at LQ-45 company in Indonesia stock exchange. Journal of Southwest Jiaotong University, 55 (5). pp. 1-15. ISSN 0258-2724

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Abstract

This study examines the influence and relationship of the independent variables of capital structure, earnings management, management performance, earnings, and asset growth. Besides, it focuses on auditor opinion, stock prices, return expectations, the Good Corporate Governance, and the Investment Opportunity Set on the dependent variable, namely, the earnings response coefficient. The samples used were companies on the Indonesia Stock Exchange LQ-45 group and 175 other companies. The research method is event research that explains the influence of capital structure factors, earnings management, asset growth, stock price changes, and other factors, including the Indonesia Stock Exchange index on earnings response coefficient. This study shows that capital structure, dividends, and asset growth significantly affect the Earnings Response Coefficient. In contrast, earnings management, earnings growth, performance, auditor opinion, Good Corporate Governance, and Investment Opportunity Sets do not significantly affect the Earnings Response Coefficient.

Item Type:	Journal Article
Keywords:	capital structure; earnings management; performance; earnings response coefficient.
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting
Divisions:	Faculty of Economics > Department of Accounting Faculty of Economics > Department of Management
Depositing User:	Slamet Slamet
Date Deposited:	30 Nov 2020 13:21

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